Temporary property tax relief for damage due to misfortune or calamity
If your property was damaged or destroyed by a misfortune or calamity, such as a fire or landslide, you may be eligible for temporary property tax relief under Revenue and Taxation Code Section 170 and Marin County Ordinance 3518.
To qualify, you must file a calamity claim with the Assessor's Office within twelve months of the occurrence of the damage, and the value of loss due to damage to the realty must exceed $10,000. Calamities do not include damage which occurs over time, such as termite damage or gradual earth movement.
Property tax relief for disaster damage
If your property was damaged or destroyed by a disaster, such as a fire or landslide, you may qualify for temporary property tax relief. This is available under California Revenue and Taxation Code Section 170 and Marin County Ordinance 3518.
Calamities do not include damage which occurs over time, such as termite damage or gradual earth movement.
Who can apply
You may qualify if:
- You own real property, business equipment or fixtures, orchards or agricultural groves, aircraft, boats, or mobile homes assessed on the local tax roll
- The damage was sudden and caused by a disaster, not something that happened over time (for example, termite damage or slow ground movement)
- The damage to the structure (real property) is more than $10,000
- You file a claim with the Assessor’s Office within 12 months of when the damage happened
How it works
- To qualify, you must file a calamity claim with the Assessor's Office within twelve months of the occurrence of the damage.
- After you file a claim, the Assessor’s Office may issue a temporary reduced reassessment that reflects its damaged condition. The temporary reduction of the assessment will continue until you repair or rebuild the property.
- Once the damage is restored, the property will be returned to its previous assessed value after repairs or rebuilding is complete
The tax reduction is based on the percent of damage compared to the total value of your property. For example, if your property was worth $300,000 before the damage and the damage was $30,000, the assessed value will be reduced by 10%.
Disaster relief base year value transfers (prior to April 1, 2021)
Before April 1, 2021, state law allowed some property owners to keep their base year property tax value after a disaster.
- Revenue and Taxation Code 69 let property owners move up to 120% of their original base year value to a similar property in the same county.
- The damaged or destroyed property had to be in a disaster area declared by the Governor.
- The replacement property had to be bought or built within 5 years after the disaster.
- Revenue and Taxation Code 69.3 allowed homeowners to transfer up to 115% of their original taxable value to a replacement home in one of 13 other counties in California.
- The replacement had to be purchased or built within 3 years of the Governor-declared disaster.
Disaster relief base year value transfers (starting April 1, 2021)
Starting April 1, 2021, Proposition 19 changed the rules for property tax relief after a disaster.
If your primary home was damaged or destroyed by a wildfire or another natural disaster, you may be able to transfer your factored base year value to a new home.
- The replacement home must be your primary residence.
- It can be anywhere in California.
- You must buy or build the new home within 2 years of selling the original home.
Please refer to the California State Board of Equalization Proposition 19 and Disaster Relief webpages for more information.
| Definition | Former Law | Proposition 19 |
|---|---|---|
| Type of Property | Any type of property | Principal residence |
| Timing | Purchase or newly construct property within 5 years of disaster | Purchase or newly construct residence within 2 years of sale |
| Location of Replacement Property | Within same county | Anywhere in California |
| Value Limit | Any value, amount above 120% is added to transferred value | Any value, amount above 100% is added to transferred value |
| Type of Disaster | Disaster for which the Governor proclaims a state of emergency | Wildfire, as defined, or natural disaster as declared by the Governor |
| Implementing Statute | Revenue & Taxation Code Section 69 (implements Proposition 50) | To be determined |
| Important Dates | Through March 31, 2021 | Effective April 1, 2021 |
| Definition | Former Law | Proposition 19 |
|---|---|---|
| Type of Property | Principal residence | Principal residence |
| Timing | Purchase or newly construct principal residence within 3 years of disaster | Purchase or newly construct principal residence within 2 years of sale |
| Location of Replacement Home | County with intercounty ordinance (13 counties) | Anywhere in California |
| Value Limit |
Equal or lesser value
|
Any value, Amount above 100% is added to transferred value |
| Type of Disaster | Disaster for which the Governor proclaims a state of emergency | Wildfire, as defined, or natural disaster as declared by the Governor |
| Implementing Statute | Revenue & Taxation Code section 69.3 (implements Proposition 171) | To be determined |
| Important Dates | Through March 31, 2021 | Effective April 1, 2021 |
Additional details and FAQs are available at the California State Board of Equalization Proposition 19 and Disaster Relief webpages.
Please contact the Marin County Assessor’s Office to apply or if you have additional questions. The Assessor’s Office is available by phone at 415-473-7215 or via email.